Section 280(4) in Bihar Board's Miscellaneous Rules, 1958
(4)Refunds. - The practice of classifying refunds as "voted" and "non-voted" and of including the former in the demands for grants under the respective expenditure heads has been discontinued since the 1st April, 1937. All classes of refunds are therefore, treated as not subject to the vote of the Legislature. The existing method of classification of refunds in the accounts as deductions from revenue, however, remains unchanged.
